circular economy,  compliance e AEO

Italian plastic tax postponed to 1 july 2026

into force of plastic tax should enter into force on 1 of July 2026. We are now waiting for the publication of this measure on the Italian official journal.

The taxable products are the items that consist partially or completely of organic polymers of synthetic origin. In addition, such products that serve to enclose, protect or supply goods or foodstuffs and are not intended for reuse.

The taxable entities are: a) importer; b) purcheser in Italy of goods manufactured into the EU and sold from one of the member states; c) producer.

Finally, it is interesting to add that:

  • the legislative goal is to promote the reduction in the production and consumption of single-use plastic products (MACSI) and to support the sustainability of the circular economy;
  • Once entered into force, this tax will add an another obligation to be taken under control by the AEO